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Compartion Analysis of Financial Distress in Islamic Commercial Bank in Indonesia and Malaysia Period 2017-2021 (Using Modified Altman Z-Score Method)

Skripsi, 019 / 2023 / KS
Undergraduate Theses from JBPTPPOLBAN / 2024-01-09 13:56:12
Oleh : 195144019 - Muhamad Alif Nur Faizy (muhamad.alif.ksy19@polban.ac.id)
Dibuat : 2024-01-09, dengan 4 file

Keyword : Financial distress, Altman Z"-Score Modifikasi, Kebangkrutan
Subjek : Financial Distress, Altman Z"-Score Modification, bankruptcy

Financial distress adalah kondisi dimana perusahaan tidak mampu memenuhi kewajiban jangka pendek maupun jangka panjang. Penelitian ini bertujuan untuk mengetahui perbedaan hasil prediksi financial distress pada Bank Umum Syariah di Indonesia dengan Bank Umum Syariah di Malaysia serta untuk mengetahui pengaruh variabel rasio Non Performing Financing (NPF), Capital Adequacy Ratio (CAR) dan Financing to Deposit Ratio (FDR) terhadap financial distress. Data yang digunakan adalah data sekunder yang bersumber dari laporan keuangan masing-masing Bank Umum Syariah di Indonesia dan Bank Umum Syariah di Malaysia yang terpilih untuk dijadikan sampel penelitian. Data yang digunakan adalah data panel dengan tahun penelitian 2017 sampai 2021. Metode yang digunakan untuk menganalisis financial distress, yaitu dengan metode Altman Z”-Score Modifikasi. Penelitian ini menggunakan metode penelitian kuantitatif, jenis penelitian kuantitatif yang digunakan adalah metode penelitian komparatif. Metode analisis data menggunakan uji beda mann whitney, hasil menunjukkan terdapat perbedaan hasil prediksi financial distress antara Bank Umum Syariah di Indonesia dan Malaysia. selain itu teknik analisis data yang digunakan adalah analisis regresi data panel, hasil penelitian menunjukkan secara simultan rasio NPF, CAR dan FDR berpengaruh terhadap nilai Z-Score atau financial distress. Pada Bank Umum Syariah di Indonesia secara parsial NPF tidak berpengaruh terhadap nilai Z-Score atau financial distress. Sedangkan rasio CAR dan FDR berpengaruh terhadap nilai Z-Score atau financial distress. Pada Bank Umum Syariah di Malaysia secara parsial rasio NPF dan CAR tidak berpengaruh terhadap nilai Z-Score atau financial distress, sedangkan rasio FDR berpengaruh terhadap nilai Z-Score atau financial distress. Kata kunci: Financial distress, Altman Z"-Score Modifikasi, Kebangkrutan.

Deskripsi Alternatif :

Financial distress is a condition where the company is unable to meet both short term and long-term obligations. This study aims to determine the differences in the prediction results of financial distress in Islamic Commercial Banks in Indonesia and Islamic Commercial Banks in Malaysia and to determine the effect of the Non Performing Financing (NPF), Capital Adequacy Ratio (CAR) and Financing to Deposit Ratio (FDR) variables on financial distress. The data used are secondary data sourced from the financial statements of each Islamic Commercial Bank in Indonesia and Islamic Commercial Banks in Malaysia that were selected to be used as research samples. The data used is panel data with research years from 2017 to 2021. The model used to analyze financial distress is the Modified Altman Z”-Score model. This study uses quantitative research methods, the type of quantitative research used is comparative research methods. The data analysis method uses the Mann Whitney different test, the results show that there are differences in the prediction results of financial distress between Islamic Commercial Banks in Indonesia and Malaysia. Besides that, the data analysis technique used is panel data regression analysis, the results of the study show that simultaneously the ratios of NPF, CAR and FDR affect the value of the Z-Score or financial distress. In Islamic Commercial Banks in Indonesia, partially NPF has no effect on the value of the Z-Score or financial distress. Meanwhile, the CAR and FDR ratios affect the Z-Score or financial distress. In Islamic Commercial Banks in Malaysia, partially the ratio of NPF and CAR has no effect on the Z-Score or financial distress, while the FDR ratio influences the Z-Score or financial distress. Keywords: Financial Distress, Altman Z"-Score Modification, bankruptcy.

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